Single personal account for paying customs duties

Since funds must be paid before the declaration is submitted, foreign trade participants very often play it safe and transfer amounts of money with a “reserve”. In addition, if duties are assessed, customs may make a downward adjustment to the customs value (the basis for charging duties). All this leads to the accumulation of funds in your personal account at customs.

Of course, every entrepreneur strives to return this money to his account as quickly as possible. To do this, you will need to obtain a reconciliation certificate from customs. But the customs authorities are in no hurry to part with the money. If it is not possible to return the money according to the reconciliation report and the matter goes to court, then only an experienced lawyer will help you resolve the issue.

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Personal account functions

The main advantages of the FCS personal account are the ability to send documents online with confirmation by an electronic signature, storage of submitted documents on servers and the ability to receive responses to submitted requests from customs authorities. A user who registers on the official website of the Federal Customs Service - customs.ru, receives a personal account that can work in 3 possible modes with a different set of functions:

For individuals

customs duties calculator;
passenger declaration.

For legal entities (without using an electronic signature)

advance notice;
advance notice of personal transport.

For legal entities (using an electronic signature)

submission of commodity and cargo declarations;
submission of statistical declarations;
obtaining permits;
notification of the export of goods;
customs carrier service;
decisions on product classification;
decisions on administrative offenses;
maintaining an electronic archive;
maintaining a personal account;
checking the status of the declared goods;
placing goods in a warehouse;
informing about copyright holders;
classification of goods transported as components;
access to white lists;
advance notification at seaports;
passing exchange control;
customs transit service;
submission of various types of reporting;
passing customs inspection;
purchase of excise stamps.

https://edata.customs.ru/FtsPersonalCabinetWeb/ - personal account of a foreign trade participant

Summing up

If there is no longer a need for a personal section on edata customs ru, you can disable it without any problems. For this purpose, you will need to contact support. It is also important to have a special electronic signature at your disposal. This means that without the official owner of the key, no one will be able to use the options provided in registered accounts. To protect information, clients should not provide access codes and logins to third parties; it is prohibited to transfer information media to strangers.

Transfer to ELS from the payer’s personal account

Previously, legal entities declaring their goods were registered at customs and opened a LSP - a payer’s personal account. Payments related to customs clearance were written off from an account opened at a specific customs office. If the next consignment arrived at another customs post, the registration procedure had to be repeated. The transfer to the ELS system is intended to simplify the procedure for declaring goods, eliminating the need for foreign trade participants to re-register at each customs office. Now legal entities only need to register once as a participant in foreign economic activity through the Federal Customs Service, for which it is enough to submit an application.

Simultaneously with submitting the application, it is necessary to write off the remaining funds from the LSP. To do this, you need to make a request about the balance of funds in the account and submit it to all customs offices where payments under the registered LSP were previously administered.

This process is called “cash balance reconciliation.” Having received a response, the legal entity must send an application to each customs office for the transfer of the remaining funds to the customs Unified Personal Account. The transfer of funds from LSP to ELS takes no more than a week.

Documents and information for customs clearance of cargo at the customs of the Russian Federation

Application for opening an ELS;
Application for crediting cash balances in the context of payment documents to the ULS resource;
Advance payment to the ELS account;
Advance payment for payment of import customs duties from the ELS account;
Advance payment for payment of anti-dumping duties from the ELS account;
Advance payment for payment of VAT from the ELS account;

But what about those who previously paid customs duties through the payer’s personal account (PAA), but are not yet registered in the ELS system?

Does the customs authority report any overpayment?

The fact of overpayment of funds can be detected both by the declarant (legal entity) and by customs authorities in the process of checking documents submitted to customs. In accordance with current legislation, if the fact of an overpayment is discovered by a customs officer, he is obliged to notify the payer about this in any form within a period not exceeding one month from the moment this information is clarified.

Also, you, as the declarant, will be provided with a copy of the adjustment to the customs value and, accordingly, payments. Any customs payment directly depends on the cost: the higher it is, the more money you will have to pay to the budget. It may also happen that in the process of challenging the amount of customs duty, you went to court, and the servants of Themis made a decision in your favor, considering the calculations of the customs authorities to be incorrect. In this case, the cost adjustment will be made within 10 days.

Official website of the Federal Customs Service

The original purpose of the above-mentioned information resource is effective control and security for all participants in foreign economic activity. This is the best option for monitoring the overall status of an individual account. It is also possible to receive reports on all movements of funds occurring in the account.

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Any client can request information on bank guarantees, as well as relevant customs receipts. Having our own service at our disposal means that each participant in foreign trade activities can prepare and receive the following reports:

on the expenditure of funds contributed as an advance;
on balances on payment orders, etc.

To fill out the required report and static form, you must create a request for the required information. Customs officers will send a response by email: this will appear in the list of requests made. All important information (bank receipts and guarantees) are available on the resource pages automatically.

Extracting transactions for settlements with the budget - what is it?

The reconciliation report for taxes and fees shows only the total amounts of debt or overpayment on the day of the request. You can track the history of payments to the Federal Tax Service in the statement of transactions with the budget for a certain period. It reflects the balance at its beginning and end, as well as amounts accrued for the period and receipts from the taxpayer. The extract will help you understand where the debt or overpayment came from.

So, we told you how you can get a reconciliation report with the tax office and what to do with it. Often the reason that the money was not credited to the desired account is a simple error. And to prevent such missteps from being too costly, it is useful to check your budget from time to time.

Features of the FCS personal account

The main advantage of your personal account is electronic document management. Users can send documents via the Internet, sign electronically, and save documentation on servers. Through your account you can view responses from customs authorities. Each registered participant receives a personal account with three modes of operation. When switching modes, the functionality changes.

For individuals

Virtual customs duties calculator;
Passenger declaration.

For legal entities (without electronic signature)

Sending preliminary notifications.

For legal entities (using an electronic signature)

Sending commodity declarations;
Notifications about the movement of goods;
Documents receiving;
Sending statistical declarations;
View decisions on product classification;
Creating a personal account;
Viewing archival documents;
Checking the status of the declared goods;
Location of goods in the warehouse;
View the white list;
Assigning classification to goods;
Obtaining customs carrier services;
Currency control;
Sending notifications to seaports;
Purchase of excise stamps;
Customs check;
Sending information about copyright holders.

Hotline number

Citizens can receive advice on customs control/clearance issues via the multi-channel hotline +7(495)740-18-18. Specialists will help resolve all problems that fall within the competence of this department. You can also leave complaints at this number. Calls are paid according to the tariffs of telecom operators whose services are used by legal entities/individuals.

The Federal Customs Service currently operates information support telephone numbers:

Help Desk.
Trust.

The Federal Customs Service of the Russian Federation is an agency that performs the functions of supervision/control in the field of currency control, customs affairs in the fight against smuggling of goods and other crimes.

Login to the personal account of the Federal Customs Service of Russia

The official website of the customs service https://edata.customs.ru provides users with three main options for logging into the FCS personal account:

By login and password;
By issued electronic signature;
Through the government services website.

Login using login and password

In order to proceed to the required form after authorization, the link labeled Login is activated.

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A form will open where it is important to enter:

Login (you can use email or mobile);
Password created during registration.

Login via email

When using an electronic signature, the user simply clicks on the appropriate link, but for this you need to install a special plugin.

Follow the link to the help section “Installing/reinstalling a plugin for working with electronic signatures”: https://edata.customs.ru/FtsPersonalCabinetHelp/Content/Help/ElektrPodpis/Install_Plugin/Install_Plugin.html. Pay special attention to additional settings for different browsers. Read the FCS recommendations for installing the plugin and follow them. Pay special attention to additional settings for different browsers.

Login through government services

In the third option, to enter your personal account of the Federal Customs Service for Foreign Economic Activity, you will need to log into your account on the State Services website. By first providing access to your personal data.

If you log in using the first method, the account becomes available immediately with the activation of “Login”.

Using the second method automatically opens a form for selecting a signature file. Then – also automatically – the account received during registration will be presented.

And in the third option, logging in through government services, you will be able to connect two accounts in one and more quickly update information in both accounts.

In case of possible loss, the standard authorization form is restored (if necessary). Everything can be done quickly: you will need to enter the login you created, as well as the email that was specified during the profile creation process. The user will receive an email with a link to the mailbox, after which they just need to make the transition.

Only one organization can be linked to your personal account. To do this, the user needs to go to the “Profile” section, and then click “Add organization”. However, any organization has the opportunity to have more than one personal account, provided that they are created for different employees. The main thing is that each of them has their own electronic signature. Its registration is carried out at the appropriate authorized center.

Formation of a statistical form based on accounting data

When importing into the territory of the member states of the Customs Union of the EAEU, along with the obligation to submit a statistical form to the Federal Customs Service, organizations and entrepreneurs (regardless of the taxation system applied) have an obligation to pay indirect taxes and submit to the tax service an Application for the import of goods and payment of indirect taxes. As in the case of the statistical form, the application form in the program can be filled out manually or according to the accounting system.

To draw up an application manually in 1C: Reporting, there is a regulated report Statement on the import of goods and payment of indirect taxes, which can be opened from the Tax reporting group of reports (if you select grouping report types by category) or from the Federal Tax Service report group (if you select grouping report types by recipients).

To record the import of goods from the countries of the EAEU, the document Application for the Import of Goods is intended, which can be accessed via the hyperlink of the same name from the Purchases section. The tabular part of the document is filled in automatically based on the data from the Receipt documents (act, invoice). The document Application for the import of goods can be drawn up for an unlimited number of deliveries from one counterparty during the reporting period (month).

After posting the document, an entry is generated in the accounting register, reflecting the VAT accrued to the budget, as well as an entry in the VAT accumulation register presented.

The document Application for the Import of Goods is also a form of a regulated report, and therefore, in the same way, it can be generated directly from a single 1C-Reporting workplace. To draw up an application based on accounting data in 1C-Reporting, the regulated report Application for the import of goods (based on receipt) is intended (Fig. 5).

Adjustment of customs value, return or donate?

In this case, the funds will have the status of overpaid (collected), and in order to return them, an application for the return of overpaid (collected) payments is submitted. If it is satisfied, fill out column 2.2.

Column 3.1. is filled in when the goods are placed under the procedure, that is, when the declaration is marked “release permitted” and payments are calculated in column 47.

If the goods are released against a cash deposit in connection with an inspection, then based on the results of such an inspection, in addition to the declaration, a new document KDT1 may appear, which will indicate additional payments accrued based on the results of such an inspection and they are also subject to indication in column 3.1.

It is very important not to get confused by the term “ADVANCE PAYMENTS”

Since the article is about advance payments, you need to understand that there are advance payments (payments made to pay export fees) the period for return is 3 years.

And there are also import customs duties paid before submitting the customs declaration, NOT TO BE CONFUSED WITH ADVANCE DATES, which are returned IN LIMITED TIME, upon application on the form for advance payments

They are also commonly called ADVANCE PAYMENTS, although they are not such, but the reconciliation methodology established for advance payments is applicable to them.

Therefore, it is important to familiarize yourself with the document below: Letter of the Federal Customs Service of Russia dated April 29, 2014 N 01-11/19775 “On clarification of the provisions of the customs legislation of the Customs Union”

In connection with requests from customs authorities received by the Federal Customs Service of Russia regarding the return of funds paid in accordance with the Agreement on the establishment and application in the Customs Union of the procedure for crediting and distributing import customs duties (other duties, taxes and fees having an equivalent effect) (concluded in St. Petersburg on May 20, 2010) (hereinafter referred to as the Agreement) and not identified as specific types and amounts of customs duties in relation to specific goods when participants in foreign economic activity apply for the return of the specified funds after a three-year period, and for the purpose of uniform application provisions of the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs, the Federal Customs Service of Russia reports the following.

In accordance with paragraph 1 of Article 3 of the Agreement, import customs duties are subject to crediting in national currency to a single account of the authorized body of the party (the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation) in which they are subject to payment in accordance with the customs legislation of the Customs Union, including when collecting import customs duties in the manner established by the customs legislation of the Customs Union.

The general procedure for paying customs duties and taxes is established by Article 84 of the Customs Code of the Customs Union (hereinafter referred to as the Customs Code of the Customs Union).

According to paragraph 4 of this article, the forms of payment of customs duties and taxes and the moment of fulfillment of the obligation to pay them (date of payment) are determined by the legislation of the member states of the Customs Union in which customs duties and taxes are subject to payment.

The procedure and forms of payment of customs duties and taxes are regulated by Article 116 of the Federal Law of November 27, 2010 N 311-FZ “On Customs Regulation in the Russian Federation” (hereinafter referred to as the Federal Law).

According to the provisions of parts 1, 2 of Article 116 of the Federal Law, import customs duties, with the exception of import customs duties in relation to goods for personal use, are paid to the account determined by the international treaty of the member states of the Customs Union. At the request of the payer, import customs duties may be paid before filing a customs declaration. Disposal of the amounts of import customs duties paid before filing a customs declaration is carried out in relation to the procedure provided for in Article 121 of the Federal Law, taking into account the provisions of the international treaty of the member states of the Customs Union.

In accordance with Part 3 of Article 121 of the Federal Law, the submission by him or on his behalf of the following is considered as an order of the person who made the advance payments:

– customs declaration;

– applications for refund of advance payments;

– or performing other actions indicating the intention of this person to use his funds as customs payments or to ensure the payment of customs duties and taxes.

The procedure for the return (offset) of overpaid or overcharged amounts of customs duties, taxes and other funds (money) is established by Article 90 of the Customs Code of the Customs Union.

According to Article 90 of the Customs Code of the Customs Union, the return (offset) of overpaid or overcharged amounts of export customs duties, taxes, advance payments, amounts of security for the payment of customs duties, taxes is carried out in the manner and in cases established by the legislation of the member state of the Customs Union in which the payment was made and (or) collection of export customs duties, taxes, amounts of advance payments or to the customs authority of which security for the payment of customs duties and taxes has been submitted.

Refund (offset) of overpaid or overcharged amounts of import customs duties is carried out in the manner established by the legislation of the member state of the Customs Union in which the payment and (or) collection of such customs duties was made, taking into account the specifics established by the international treaty of the member states of the Customs Union.

By the legislation of the Russian Federation on customs affairs, the procedure for the return (offset) of customs duties, taxes and other funds is regulated by Chapter 17 of the Federal Law, and the procedure for the return of advance payments is regulated by Article 122 of the Federal Law.

The procedure for the return (offset) of overpaid or overcharged amounts of customs duties, taxes and other funds (money) is established by the customs legislation of the Customs Union, as well as the legislation of the Russian Federation on customs affairs and is carried out by customs authorities depending on the status of the funds to be returned.

Based on the definition established by Article 89 of the Customs Code of the Customs Union, excessively paid or excessively collected amounts of customs duties and taxes are amounts of money (money) paid as customs duties and taxes:

– the amount of which exceeds the amounts payable in accordance with the Labor Code of the Customs Union and (or) the legislation of the member states of the Customs Union;

– identified as specific types and amounts of customs duties and taxes in relation to specific goods.

In accordance with Part 1 of Article 121 of the Federal Law, advance payments are recognized as funds contributed towards the payment of upcoming export customs duties, taxes, customs duties and not identified by the payer in the context of specific types and amounts of export customs duties, taxes, customs duties in relation to specific goods .

Based on the above, the status of import customs duties paid before filing a customs declaration is not legally defined (they are not overpaid or overcollected amounts of customs duties, as well as advance payments).

Thus, based on the totality of the above rules, it follows that import customs duties paid before filing a customs declaration are not subject to accounting as part of other non-tax revenues of the federal budget. At the same time, no deadline has been established for the disposal of these funds . FEDERAL CUSTOMS SERVICE

ORDER of December 23, 2010 N 2554 ON APPROVAL FORMS FOR CONFIRMATION OF PAYMENT OF CUSTOMS DUTIES, TAXES AND REPORT ON THE EXPENDITURE OF MONEY MADE AS ADVANCE PAYMENTS Based on paragraph 4 of Article 117, paragraph 5 of Article 121 of the Federal Law dated November 27, 2010 N 311-FZ “On customs regulation in the Russian Federation” (Collection of Legislation of the Russian Federation, 2010, No. 48, Art. 6252) I order: 1. Approve the confirmation form for payment of customs duties and taxes (Appendix No. 1) and the report form on the expenditure of funds , made as advance payments (Appendix No. 2), provided by the customs authority administering funds, at the request of the payer of customs duties and taxes. 2. The Main Directorate of Information Technologies (A.E. Shashaev), State Scientific Research Center of the Federal Customs Service of Russia (A.Yu. Durov) should ensure the modernization of the software of the unified automated information system of customs authorities, taking into account this Order. 3. Control over the implementation of this Order shall be assigned to the First Deputy Head of the Federal Customs Service of Russia V.M. Malinina.

Head Actual State Advisor of the Customs Service of the Russian Federation A.Yu. BELYANINOV Appendix No. 1 to Order of the Federal Customs Service of Russia dated December 23, 2010 No. 2554>

Confirmation of payment of customs duties and taxes as of ______________ 201_ In accordance with the request of ___________________________________________ ___________________________________________________________________________ (name of organization, INN, KPP), we confirm the payment of customs duties and taxes in the currency of the Russian Federation in relation to goods for which, in the period from _________ to _________ declaration: ┌───┬─────────────────────────────────── ───┬──── ────────┬─────────────────┐ │ N │ Document on the basis of which │ Payment │ Customs │ │p/p│ customs duties and taxes have been paid │ document │ representative │ │ ├──────────────────┬────┬────────── ────┼──── ──┬─────┤ <*> │ │ │ document number │KBK │ payment amount │number │date │ │ ├───┼────────── ─────── ─┼────┼──────────────┼──────┼─────┼────── ───────── ──┤ │ │ │ │ │ │ │ │ ├───┼──────────────────┼─── ─┼────────── ────┼──────┼─────┼─────────────────┤ │ │ │ │ │ │ │ │ └───┴─ ─────────────────┴────┴──────────────┴─── ───┴───── ┴─────────────────┘ Chief (deputy chief) ___________________________________ ____________ ______________________ (name of the customs authority) (signature) (initials, surname) “__” ______________ 201_

——————————– lt;*> The name of the customs representative is indicated if he pays customs duties and taxes.

Appendix No. 2 to the Order of the Federal Customs Service of Russia dated December 23, 2010 No. 2554

Report on the expenditure of funds contributed as advance payments as of __________ 201_ In accordance with the statement of ___________________________________________ ___________________________________________________________________________ (name of organization, TIN, KPP), we inform you that funds deposited in the currency of the Russian Federation to the account of the Federal Treasury during the period from _______________ to ______________ for ___________________________________________, were spent on the basis of (name of the customs authority) the following documents: ┌───┬──────────┬────────────── ── ──┬────────────┬───────────────────────── ─┐ │ N │Payment │ Amount, │ Amount, │Grounds for spending│ │p/p│ document │ received for │credited for│ funds │ │ ├─────┬────┤ specified period │ specified ├──── ──── ───┬────────┬─────┤ │ │number│date│ │ period │ number │ type │amount│ │ │ │ │ │ │ document │payment │ │ ├───┼ ─────┼────┼──────────────────┼─────────── ─┼─────── ────┼────────┼─────┤ │ │ │ │ │ │ │ │ │ ├───┼─── ──┼────┼───── ─────────────┼────────────┼───────────┼── ──────┼── ───┤ │ │ │ │ │ │ │ │ │ └───┴─────┴────┴──────── ──────────┴── Chief (deputy chief) a) ___________________________________ ____________ ______________________ (name of the customs authority ) (signature) (initials, surname) “__” ______________ 201_

Registration of a personal account

To create a personal account, you need to click on the appropriate link on the FCS website www.edata.customs.ru (it is located at the very top of the page). In the form provided, you need to enter data that will further identify the user:

Login;
Email address;
Password with its confirmation.

The password must be quite complex, with letters of different case. After checking that the entered data is correct, you can click the “Register” button. After this, a letter with a link will be sent to the specified mailbox. By clicking on it, the user will confirm registration.

To fully use the capabilities of the FCS personal account, the user must have an email certificate. All services that require an electronic signature are marked with the appropriate letters.

Only one organization can be linked to a personal account. To link, you need to go to the “Profile” section and click the “Add organization” button. But any organization can have several personal accounts created for different employees. In this case, everyone must have their own electronic signature. You can apply for it at one of the authorized centers.

Registration and opening of a personal account of a foreign trade participant

On the main page of the Federal Customs Service - customs.ru in the upper right corner there is a window “Personal account of a foreign trade participant”.

If you click on the “Personal account of a foreign trade participant” window, you will be taken to a page where you can register to enter your personal account.

In the lower right corner there are useful links where you can find information about the electronic signature required to use certain services in the personal account of a foreign trade participant, as well as two ways to register in your personal account:

Carried out without issuing an Electronic Signature. Using an electronic signature. And about the procedure for registering in your personal account.

While on the website of the Personal Account of a foreign trade participant, register: on the main page in the upper right corner “Registration”. Next, in the window that opens, you must enter the requested data (login, e-mail, password). You will then receive a confirmation email for registration.

A nuance: if your company is registered on the State Services website, you can organize access to the personal account of a foreign economic activity participant using the data available in the Unified Automated Identification of Logistics. To do this, in the displayed window “Login to the personal account of a foreign trade participant,” click on the “public services” window at the bottom right and automatically go to the public services website, enter the required data.

In order to understand whether you require an electronic signature to use the “Personal Account of a Foreign Trade Participant” service or not, you need to determine for yourself:

You may have previously received an electronic signature when registering an Organization on the State Services portal. In this case, you need to check whether the previously received electronic signature is suitable for working in this personal account or not, the check is carried out as follows: on the website of the Personal Account of a foreign trade participant, when entering your personal account, there is a green “CHECK ES” window on the left. An electronic signature is required only when working with some personal account services, for example, submitting applications/appeals to customs electronically, requesting information about the expenditure of funds on a single personal account for the period of interest to you.

What is it used for?

Typically, companies reconcile data against specific contracts or invoices for a specific period of time. The purpose of drawing up a reconciliation report is to find and record discrepancies in all cash receipts.

Identified debt helps the parties agree on the timing of its repayment. The reconciliation act together with the contract, invoices, invoices will confirm the violation of deadlines when going to court.

An act of reconciliation of mutual settlements must be drawn up annually in order to repay debts, if any. Article 196 of the Civil Code establishes the limitation period for cases related to debt repayment. And according to Art. 200 of the Civil Code of the Russian Federation, you can file an application with the court no later than three years from the date of discovery of the debt.

If you do nothing within three years, the debtor in court may argue that the statute of limitations has expired. The court will rule in his favor, and you will not get your money.

The limitation period can be interrupted. To do this, you need to draw up and sign a reconciliation report within three years after the debt arose. If the debtor who signed the deed has not paid the debt, then you can go to court, which will make a decision to interrupt the statute of limitations. And you will have three more years to collect the debt.

Login to your personal account of the Federal Customs Service of Russia

On the portal of the official customs service, users have two main options for entering the FCS personal account. Visitors can take one of two main routes:

By code and login.
According to the issued electronic signature.

To go to the required form for authorization, you must activate the link that is located at the top of the portal. It’s easy to find, it says Login on it. In the form that opens after this, it is important to enter information such as:

The password that was created during the registration process;
Login, which can be used by email or mobile.

If a signature is used, simply click on the appropriate link. When using the first method, the account will open immediately after activating Login. As for the second method, a form for selecting a signature file will automatically open here. After completing this action, the account received during registration will be automatically presented to your attention.

The standard authorization form can, if necessary, be quickly restored in case of possible loss. For this purpose, you just need to enter the username you created and the email you specified when creating your profile into a special form. An email will be sent to your inbox with a link that you just need to follow.

If there is disagreement

In case of discrepancies, you need to fill out column 4 of section 1 according to the lines for which they exist, putting your data next to the figures of the Federal Tax Service. When signing the act, you must indicate “Agreed with disagreements.”

Having received such a document, the tax authority will conduct an audit. During the process, payment slips and other documents may be required from the taxpayer. In the end, it should become clear who made the mistake. If this is the Federal Tax Service, then corrections will be made based on the memo within 5 working days.

If it turns out that the taxpayer made a mistake, he will be notified of this. Everything needs to be fixed immediately. For example, if it turns out that the tax was not paid due to an error in the calculations, you need to recalculate it, pay the additional amount and submit an updated declaration.

Then everything is repeated - the Federal Tax Service will again send a reconciliation report. It’s good if all the inconsistencies were eliminated. In this case, when signing the act, indicate “Agreed without disagreement,” the document is sent to the Federal Tax Service, and the story ends. If discrepancies are again found, they should be reflected in section 2.

Official website of the Federal Customs Service

The described information resource was originally intended for effective control and security for participants in foreign trade activities. This is the best opportunity to carefully monitor the overall status of an individual account; you can receive a report on the movement of funds in the account.

Each client can be provided with information on bank guarantees and special customs receipts. Having received their own service, all participants without exception can create and receive the following reports:

By balances on payments.
According to the expenditure of money that was paid as an advance payment.
Upon confirmation of early payment of customs duties and mandatory taxes.

To fill out the required report and statistical form, you will need to make a special request for the required information. After this, a response from customs officials is sent by email. It appears in the list of requests being made. Such important information as bank guarantees and receipts is sent to the service pages in a convenient automatic mode.

How to reconcile calculations

The reconciliation report is drawn up according to one of the following items:

By product name or article number.
Under contract.
For a specific delivery.
For a certain period of time.

It is better to draw up an act after receiving the money closing the contract, or after the goods have been delivered.

It happens that a reconciliation report is drawn up when conducting an inventory of the organization’s property and funds. Typically, after such a check, receivables or payables are discovered. Based on the results of the inventory, you must immediately draw up a reconciliation report and send it to the counterparty.

What is a single personal account

Starting from 2021, all participants in foreign trade activities in Russia have a unique opportunity to open a Unified Personal Account in the system of the Federal Customs Service. The ELS allows you to use funds credited to it during clearance at any customs office on the territory of the Russian Federation. The opening and closing of a Single Personal Account is carried out on the basis of the payer’s application.

IMPORTANT: from March 31, 2019, the Federal Customs Service of Russia is mandatorily transferring all participants in foreign economic activity to a Unified Personal Account for the payment of customs duties. That is, if your legal entity or individual entrepreneur (participant in foreign economic activity) still does not have an unified system, then the Federal Customs Service of Russia will transfer it to the unified system automatically. YOU DO NOT NEED TO DO ANYTHING FOR THIS.

Reconciliation report with counterparties: how to draw up and use

Regular reconciliation with counterparties allows you to maintain mutual settlements with them in order. It can also protect you from certain problems with the tax authorities, for example, from gaps in VAT, and therefore from the need to submit clarifications and adjust declarations.

Typically, reconciliation is carried out as part of the annual inventory to identify overdue/doubtful debts, or at the end of the contract with the counterparty to eliminate claims for payment or shipment. But if there are a lot of debtors and creditors or the accountant is a perfectionist, you can check them at any frequency.

Important! Explanations from ConsultantPlus For what purposes can you use the act of reconciliation of mutual settlements? You can use the act of reconciliation of mutual settlements to: find an error in settlements with the counterparty. For example, identify overpayments; resolve disagreements with the counterparty regarding the debt, agree on its size. For example, when one of the primary documents was not taken into account by one of the parties; indirectly confirm that none of the parties have monetary claims if they reflected in the act the absence of any debt; See K+ for the full list. Trial access to the system is free.

The legislation does not stipulate in what form the reconciliation report should be drawn up, so a free form is used. The parties to the transaction determine the list of details of this document independently. It is recommended, in particular, to include the following:

name of the document and date of its preparation;
the period for which the reconciliation is carried out;
number and date of the contract against which they are being compared;
names of the parties, their details (TIN, OGRN, etc.);
incoming and outgoing balances, information on cash flows and technical and technical requirements for the period;
links to primary documents;
information about persons who are authorized to sign the act (positions, full names, powers of attorney for them, if any), etc.

Who can sign the reconciliation report and whether it needs to be certified with a seal is explained in the Ready-made solution from ConsultantPlus. If you do not yet have access to this legal system, sign up for a trial access. It's free.

In order not to reinvent the wheel, you can use a ready-made sample reconciliation report prepared by K+ experts. You can download it for free with a trial access:

If during the reconciliation any inconsistencies emerge, you need to draw up a protocol of disagreements.

For an example of a protocol, see K+, for free, by signing up for trial access to the system:
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.